Search - 2002年 抽纸品牌 质量排名

14 January 2002 External T.I. 2001-0104335- CCA CLASS OF GAS, HYDRO & WATER METERS Unedited CRA Tags Class 1 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Young, CA January 14, 2002 Dear XXXXXXXXXX: Re: Capital Cost Allowance (CCA) Classification of Hydro, Gas and Water Meters We are writing in reply to your letter of October 2, 2001, concerning the classification of hydro, gas and water meters used in the normal business of the distribution of electricity, natural gas and water. ...

13 February 2002 External T.I. 2002-011815A- HEALTH & WELFARE TRUST-SURPLUS Unedited CRA Tags 18(1)(e) 18(1)(o) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Position: 18(1)(o) and (e) Reasons: 18(1)(o) and (e) February 13, 2002 Mr. ... Laval TSO (613) 941-1722 2001-011815 Health and Welfare Trusts Surplus Funds This is in response to your e-mail of January 14, 2002 wherein you enquired about the legislative basis for the position described in Interpretation Bulletin IT-85R2 ("IT-85R2"), namely that surplus funds of such a trust cannot revert to the employer. ...

9 September 2002 External T.I. 2002-0136125- HEALTH & WELFARE TRUST Unedited CRA Tags 18 104 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Seidel (613) 957-2058 September 9, 2002 Dear XXXXXXXXXX: Re: Health and Welfare Trust We are writing in response to your letters dated April 18 and August 12, 2002, concerning the deductibility of various administration costs incurred by a health and welfare trust ("H&WT"). ...

2002 Income Tax Severed Letter 2002-0174651- Leveraged Buy-Out & Interest Ded. ... Reasons: New policies of CCRA concerning interest deductibility, announced at 2002 Canadian Tax Foundation, no longer distinguish between arm's length and non-arm's length situations in the leveraged buy-out described. XXXXXXXXXX 2002-017465 XXXXXXXXXX, 2002 Dear Sirs: Re: Supplementary Advance Income Tax Ruling Request XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter of XXXXXXXXXX and is supplemental to our advance income tax ruling number 2001-009746 (the "Ruling"). ...

7 November 2002 CTF Roundtable Q. 1, 2002-0144140- CTF STEWART & WALLS Unedited CRA Tags 9 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Principal Issues: 2002 Canadian Tax Foundation Q & A regarding the Supreme Court of Canada decisions in Stewart and Walls. ... ENDNOTES 1 B Stewart v The Queen (2002 SCC 46) 2 The Queen v Walls et al (2002 SCC 47) 3 William Moldowan v Her Majesty The Queen (77 DTC 5213) 4 See the Federal Court of Appeal decision in Avis Immobilien G.M.B.H. v. ...

2002 Ruling 2002-0169433 F- ALLOCATION DE RETRAITE & CONVENTION RETRAITE Unedited CRA Tags 248(1) 56(1)(x) 56(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... La rémunération des employés visés se situe entre XXXXXXXXXX $ à XXXXXXXXXX $. ... Par exemple, si l'employé renonce à un montant d'indemnité de XXXXXXXXXX $, le montant assigné à l'employé par la fiducie s'élèvera à XXXXXXXXXX $. ...

14 May 2002 External T.I. 2001-0097785- Deduction & Tax cr. on optional return Unedited CRA Tags 70(2) 104(23) 150(4) 114.2 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Principal Issues: Deductions available on optional returns under 70(2), 104(23)(d) & 150(4) 1. ... An RRSP deduction, like deductions for an ABIL, exploration & development, moving expenses, can only be claimed on the final return. ...

11 October 2002 Roundtable, 2002-0156945 F- Article 116- Certificat exigé & valeur Unedited CRA Tags 116 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Fouad Daaboul 957-2053 Le 11 octobre 2002 2002-015694 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 24 Section 116 certificate 1. ... Fouad Daaboul 957-2053 October 11, 2002 2002-015694- 2-- 2- ...

19 June 2002 External T.I. 2002-0124165- Principal residence & alter ego trust Unedited CRA Tags 40(4) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... XXXXXXXXXX 2002-012416 Annemarie Humenuk Attention: XXXXXXXXXX June 19, 2002 Dear XXXXXXXXXX: Re: Principal Residence Designation for an Alter Ego Trust This is in reply to your letter of February 13, 2002, and further to our telephone conversation of May 15, 2002 (XXXXXXXXXX/Humenuk) in which you clarified the nature of your enquiry. ...

13 May 2002 Internal T.I. 2002-0116807- M & P- COST OF LABOUR Unedited CRA Tags 125.1 5202 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... May 13, 2002 XXXXXXXXXX Tax Services Office HEADQUARTERS XXXXXXXXXX B.G. Dodd Large File Case Manager (613) 957-8954 2002-011680 Cost of Labour/Cost of Manufacturing and Processing Labour We are writing in reply to your memorandum dated January 2, 2002 concerning certain amounts included by XXXXXXXXXX in determining its manufacturing and processing ("M&P") profits deduction for its XXXXXXXXXX taxation years which are currently under audit. ...